Commercial training or coaching service: flying and maintenance institutes taxable as courses are not statutorily recognized. Commercial training or coaching service applied to flying training schools and aircraft maintenance engineering institutes is taxable because their courses and certificates are not 'recognized by law' in the statutory sense; DGCA approval or reliance on training for licensing does not amount to statutory recognition, and amendments and notifications narrowing exemptions exclude these institutes from relief.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commercial training or coaching service: flying and maintenance institutes taxable as courses are not statutorily recognized.
Commercial training or coaching service applied to flying training schools and aircraft maintenance engineering institutes is taxable because their courses and certificates are not "recognized by law" in the statutory sense; DGCA approval or reliance on training for licensing does not amount to statutory recognition, and amendments and notifications narrowing exemptions exclude these institutes from relief.
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